1995 (8) TMI 185

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....bsp;These two appeals are against the order of the Collector of Customs (Appeals), New Delhi, confirming the rejection of the refund claim of the appellant. 2. There was no one for the appellant nor a request for adjournment. Therefore, after hearing Shri K.K. Datta, JDR, the appeals are being decided on the basis of the submissions in the memorandum of appeal. 3. The appellant has....

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....refund under Section 23 cannot be claimed is if the loss took place due to pilferage. In that case, however, the goods would be entitled to refund in terms of Section 13. It is clear from the letter dated 6-2-1990 of the International Airports Authority of India that the consignment was received by the IAAI in "damaged/empty condition" from the carrier. The IAAI has advised the appellant to take u....